ZACCAÏ ECHOCONSULT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ZACCAÏ ECHOCONSULT
Largest movements
- Cash +€25,906
up €25,906 (+117%), from €22,111 to €48,017
mainly Debts after one year (+€25,115) and Depreciation (+€19,507)
- Tangible fixed assets +€25,878
up €25,878 (+36.0%), from €71,885 to €97,763
of which Plant, machinery and equipment: +€36,084
- Stocks and contracts +€2,901
up €2,901 (+34.8%), from €8,326 to €11,227
- Receivables within one year -€1,984
no longer reported in 2025 (was €1,984)
of which Trade receivables: -€1,984
- Deferred charges and accrued income +€1,684
up €1,684, from €0 to €1,684
- Debts after one year +€25,115
up €25,115 (+88.1%), from €28,498 to €53,612
- Reserves +€11,000
new in 2025: €11,000
- Current portion of long-term debt +€6,430
up €6,430 (+60.8%), from €10,572 to €17,002
- Trade debts +€5,320
up €5,320 (+7,888%), from €67 to €5,387
- Tax, wage and social debts +€3,171
up €3,171 (+69.2%), from €4,584 to €7,755
- Gross operating margin +€10,798
up €10,798 (+36.5%), from €29,556 to €40,354
- Depreciation +€3,746
up €3,746 (+23.8%), from €15,760 to €19,507
- Taxes +€2,775
up €2,775 (+84.5%), from €3,284 to €6,059
- Financial charges +€473
up €473 (+21.6%), from €2,192 to €2,665
- Other operating charges +€411
up €411 (+61.8%), from €664 to €1,075
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,305 | €158,691 | +€54,385 | +52.1% |
| Fixed assets | 21/28 | €71,885 | €97,763 | +€25,878 | +36.0% |
| Tangible fixed assets | 22/27 | €71,885 | €97,763 | +€25,878 | +36.0% |
| Plant, machinery and equipment | 23 | €19,985 | €56,070 | +€36,084 | +181% |
| Furniture and vehicles | 24 | €14,287 | €7,740 | -€6,547 | -45.8% |
| Leasing and similar rights | 25 | €32,573 | €30,935 | -€1,638 | -5.0% |
| Other tangible fixed assets | 26 | €5,040 | €3,019 | -€2,021 | -40.1% |
| Current assets | 29/58 | €32,420 | €60,928 | +€28,507 | +87.9% |
| Stocks and contracts in progress | 3 | €8,326 | €11,227 | +€2,901 | +34.8% |
| Stocks | 30/36 | €8,326 | €11,227 | +€2,901 | +34.8% |
| Amounts receivable within one year | 40/41 | €1,984 | - | -€1,984 | |
| Trade receivables | 40 | €1,984 | - | -€1,984 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €22,111 | €48,017 | +€25,906 | +117% |
| Deferred charges and accrued income | 490/1 | €0 | €1,684 | +€1,684 | |
| Total equity and liabilities | 10/49 | €104,305 | €158,691 | +€54,385 | +52.1% |
| Equity | 10/15 | €26,954 | €38,004 | +€11,050 | +41.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €11,000 | +€11,000 | |
| Non-distributable reserves | 130/1 | - | €11,000 | +€11,000 | |
| Own shares acquired | 1312 | - | €11,000 | +€11,000 | |
| Profit (loss) carried forward | 14 | €23,954 | €24,004 | +€50 | +0.2% |
| Amounts payable | 17/49 | €77,351 | €120,687 | +€43,336 | +56.0% |
| Amounts payable after more than one year | 17 | €28,498 | €53,612 | +€25,115 | +88.1% |
| Financial debts | 170/4 | €28,498 | €53,612 | +€25,115 | +88.1% |
| Amounts payable within one year | 42/48 | €48,853 | €67,074 | +€18,221 | +37.3% |
| Current portion of amounts payable after more than one year | 42 | €10,572 | €17,002 | +€6,430 | +60.8% |
| Financial debts | 43 | €0 | €1,187 | +€1,187 | |
| Credit institutions | 430/8 | €0 | €1,187 | +€1,187 | |
| Trade debts | 44 | €67 | €5,387 | +€5,320 | +7,888% |
| Suppliers | 440/4 | €67 | €5,387 | +€5,320 | +7,888% |
| Taxes, remuneration and social security | 45 | €4,584 | €7,755 | +€3,171 | +69.2% |
| Taxes | 450/3 | €4,584 | €7,755 | +€3,171 | +69.2% |
| Other amounts payable | 47/48 | €33,630 | €35,743 | +€2,113 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,760 | €19,507 | +€3,746 | +23.8% |
| Other operating charges | 640/8 | €664 | €1,075 | +€411 | +61.8% |
| Gross operating margin | 9900 | €29,556 | €40,354 | +€10,798 | +36.5% |
| Operating profit (loss) | 9901 | €13,132 | €19,773 | +€6,641 | +50.6% |
| Financial charges | 65/66B | €2,192 | €2,665 | +€473 | +21.6% |
| Recurring financial charges | 65 | €2,192 | €2,665 | +€473 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | €10,940 | €17,108 | +€6,168 | +56.4% |
| Income taxes | 67/77 | €3,284 | €6,059 | +€2,775 | +84.5% |
| Profit (loss) for the period | 9904 | €7,657 | €11,050 | +€3,393 | +44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,657 | €11,050 | +€3,393 | +44.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.